result 15536 件
| Author | 成島 道樹| Kobayashi, Naoya| 興津 輝| 田中 斎仁| 李 順愛| 陳 勇| 三木 厚| 田中 公章| 中路 修平| 竹居 孝二| Alejandro, Soto Gutierrez| Jorge, David Rivas-Carrillo| Nalu, Navarro-Alvarez| Hee-Sook, Jun| Karen, A Westerman| 野口 洋文| Jonathan, R T Lakey| Philippe, Leboulch| 田中 紀章| Ji-Won, Yoon| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tanimoto, Mitsune| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Shinomiya, Kazuaki| Kitamura, Yoshihisa| Ueshima, Satoshi| Satoh, Tomoaki| Sendo, Toshiaki| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Hiramatsu, Yuji| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kinomura, Masaru| Sugiyama, Hitoshi| Makino, Hirofumi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kunisada, Toshiyuki| Ozaki, Toshifumi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/13157 |
|---|---|
| Title Alternative | Research on Emplyee’s Will and Behavior Change : Questionnaire Survey for Companies in Domesetic and Okayama Prefecture. |
| FullText URL | 40_1_063_091.pdf |
| Author | Matsuda, Yoichi| |
| Abstract | 目次 I.全調査の目的等 II.全調査の概要 III.全調査の分析結果の要約 IV.全調査の分析結果の詳細 V.考察 |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 63 |
| End Page | 91 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310257 |
| JaLCDOI | 10.18926/OER/13154 |
|---|---|
| Title Alternative | A Comparative Study of Fair Value Measurements in SFAS No.157 and IFRS Discussion Paper |
| FullText URL | 40_1_031_061.pdf |
| Author | Konishi, Noriyuki| Fujiwara, Hanae| |
| Abstract | The disclosure of fair value in financial reporting is of great interest and useful to preparers, auditors, users and regulators. The purpose of our article is that the Discussion Paper on Fair Value Measurement (DP) which International Accounting Standards Board (IASB) published in November 2006 is in analyzing. The DP is aimed at addressing requests from a number of interested parties seeking additional guidance on the measurement of fair value. International Financial Reporting Standards (IFRS) already require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRS and is not always consistent. The DP is not about expanding the use of fair value in financial reporting, but about how to codify, clarify and simplify the guidance that is at present dispersed widely in IFRS. In the US the Financial Accounting Standards Board (FASB) has already issued an accounting standard in September 2006, SFAS No.157 “Fair Value Measurements”, on which work was well advanced before the IASB launched its own project. Three statements were issued by publicity of SFAS No157. The first issue is the Exposure Draft “Fair Value Measurement” in June 2004, the second issue is Working Draft “Fair Value Measurement” in October 2005, and revised Working Draft issued in March 2006. SFAS No.157 establishes a single definition of fair value together with a framework for measuring fair value for financial reports prepared in accordance with US generally accepted accounting principles. Consistently with its commitment to the convergence of IFRS and US GAAP, IASB decided to use the US standard as the starting point for its own deliberations. The DP is the first stage of the IASB’s fair value measurement project. Comparing DP with SFAS No.157 and the three statements in our article, it comes out that DP almost agree with SFAS No.157 as concerns fair value measurement concept. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 31 |
| End Page | 61 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310679 |
| Author | Kodama, Junichi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Yagi, Takahito| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Naomoto, Yoshio| Yamatsuji, Tomoki| Shirakawa, Yasuhiro| Takaoka, Munenori| Fujiwara, Yasuhiro| Tanabe, Shunsuke| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Iwai, Masanori| |
|---|---|
| Published Date | 2007-12-31 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Hanno Volker Ackermann| |
|---|---|
| Published Date | 2008-03-25 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Jiang, Shuishi| |
|---|---|
| Published Date | 2008-03-25 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Takeuchi, Akito| |
|---|---|
| Published Date | 2008-03-25 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Edamura, Kohei| |
|---|---|
| Published Date | 2007-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Tsuboi, Hiromu| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Miyaishi, Satoru| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Watanabe, Atsuyuki| Kusano Fukushima, Kengo| Morita, Hiroshi| Miura, Daiji| Sumida, Wakako| Hiramatsu, Shigeki| Banba, Kimikazu| Nishii, Nobuhiro| Nagase, Satoshi| Nakamura, Kazufumi| Sakuragi, Satoru| Ohe, Tohru| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Ikeda, Masanori| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
